Yes, Apple's official line is here which is why you need to talk to a real person: Check your Apple Account balance - Apple Support ➔
"About unused Apple ID balance
You can't redeem or return Apple Gift Cards, App Store & iTunes Gift Cards, or unused Apple Account balance for cash, except as required by law. If your jurisdiction allows for refund of redeemed gift balances, you can contact Apple Support." Read the support article for more details.
The above excerpt only mentions balances from gift cards as being eligible for refunding, and only in limited places where laws may require that. Read the support article for more details.
2) You are deleting an Apple Account.
How to delete your Apple Account - Apple Support
“What happens to my App Store or iTunes Store credit when I delete my account?
Any unused credit balance in your account isn't redeemable or refundable after your Apple ID has been deleted. You can either spend your balance or contact Apple Support to request a refund before deleting your account. Similarly, if you have a balance due to Apple, you must clear this balance before we can delete your account.”